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TMI Blog2013 (9) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... for as fuel in spark ignition engine on the plea that it was not possible by the laboratory to determine octane number and give finding regarding suitability to be used as fuel in spark ignition engine. Thus it is clear that the chemical analysis report does not establish that the disputed goods fulfil the requirement of definition of ‘motor spirit’ in the Chapter Heading 27 - Following decision of Jagdamba Petroleum (P) Ltd. v. C.C.E. [2003 (10) TMI 123 - CESTAT, NEW DELHI] - Decided in favour of assessee. - E/2127, 3243-3250/2009 - 1332-1340/2012-EX(BR)(PB) - Dated:- 29-11-2012 - Ajit Bharihoke and Shri Rakesh Kumar, JJ. Shri Bipin Garg, Advocate, for the Appellant. Shri R.K. Verma, AR, for the Respondent. ORDER The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Composite Solvent classifiable under Chapter sub-heading No. 3814 00 10 whereas according to the Department, the goods in question are classifiable as Motor Spirit under chapter sub-heading 2710 11 13 of the Central Excise Tariff Act, 1985. 5. In order to resolve this controversy it is necessary to know about manufacturing process of the disputed goods. As per the record, the main raw materials used by the assessee for manufacturing the product in question are Naphtha, Special Boiling Point Spirit and Pentane and the disputed goods are obtained by mixing of those products in required proportion and subjecting them to as fractional distillation. 6. Ld. Counsel for the appellants has submitted that the impugned orders classifying the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to adjudicate the matter and classified the disputed goods as motor spirit classifiable under chapter heading 2710 11 13 without any technical basis which approach is not tenable. Ld. counsel for the appellant further pleaded that impugned orders have been passed in total violation of the judgments of the Tribunal in the matter of Jagdamba Petroleum P. Ld. v. C.C.E., Noida - 2004 (163) E.L.T. 8 (Tri.-Del.) and Silverchem Industries Pvt. Ltd. v. C.C.E., Mumbai - 2003 (155) E.L.T. 204 (Tri.-Mumbai). As such, it is not sustainable. 8. Shri R.K. Verma, ld. A.R. for Revenue on the contrary has argued in support of the impugned orders and submitted that the Commissioner (Adjudication) has rightly classified the disputed goods cleared by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... carbon oil, (ii) its flash point should be below 25 C, and (iii) it should be either by itself or in admixture with any other substance, suitable for use in spark ignition engine. Admittedly, the sample of the disputed product was sent to CRCL for chemical analysis. Perusal of the report submitted by the Chemical Examiner would show that the Chemical Examiner has given finding in respect of sample being composed of hydrocarbon oil and its flash point is below 25 C. The Chemical Examiner however declined to comment or certify whether or not the sample by itself or in admixture with any other substance was suitable for as fuel in spark ignition engine on the plea that it was not possible by the laboratory to determine octane number and give f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was below 25 C. However, the Chemical Examiner regarding suitability of the product as fuel for fuel spark ignition engine observed thus : However, at present, it is not possible for this lab to say whether each of the products under reference by itself or in admixture with any other substance is suitable for use as fuel in spark ignition engine or otherwise. The Tribunal taking note of the fact that Chemical Examiner has not given opinion regarding suitability of the product under reference by itself or in admixture with any other substance as fuel spark ignition engine set aside the order of the Commissioner classifying the product under Chapter 27 sub-heading 2710.13. 12. The Department challenged the order of the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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